- 學位論文
我國財務會計準則分流之接受度
Applicability of ROC Financial Accounting Standard Segregation： A Certified Public Accountant Perspective
摘要
摘 要 在網際網路興起後，隨著新科技的來臨，人們與企業彼此之間的資訊溝通更為方便與即時，地理位置上的距離不再是資訊流通的障礙，因此世界變得更小，「地球村」名稱應運而生，而資訊的取得變得十分容易且迅速，企業所面對的商業競爭也從國內競爭轉為國際競爭之局面。企業面臨了國際競爭，企業的經營規模與型態也隨之改變，從本國產製銷售，國際貿易進銷，而至跨國投資生產與通路，擴張為多角化經營，轉投資相互持股，採合縱連橫策略以穩固企業業績。 由於跨國生產與投資益形密切，財務報表因企業在不同國度必須採用所在地國之會計原則，造成認列投資收益與編制合併報表的複雜度與差異性提高，因而世界各國已有朝向採用國際會計準則（IFRS）之呼籲，欲尋求財務報導之一致性，這是「地球村」裡的企業無可避免之趨勢，我國自然無法自外於潮流之外，而獨樹一幟。因此，我國政府目前正努力地宣導IFRS，期能在2013年陸續地導入，讓我國的企業能夠與國際會計準則的趨勢接軌。 國際會計準則理事會（IASB）於2009年7月正式發佈中小企業國際財務報導準則（IFRS for SMEs），使大型企業與中小型企業分別適用Full IFRS與IFRS for SMEs，ㄧ些國家已開始採行財務會計準則分流，本研究以會計師之觀點對專家學者採深度訪談，運用質性資料分析方法，探討我國財務會計準則分流之接受度，以供日後我國財務會計準則是否分流之參考。
並列摘要
ABSTRACT Along with the booming of Internet and new technologies, the communication anong people and firms has become more convenient and real-time. The geographic distance is also no longer the barrier of information flows. Therefore, the communication distance of the whole world becomes shorter, and the term of “Global Village” comes out. Because the access and distribution of information become very easy and rapid, the competition that modern firms confront has switched from a local issue to an international one. The operational style and size of a firm has also been changed from local manufacturing and sales to international trade. Furthermore, global investment in manufacturing centers, marketing channel or merge/acquisition triggered the multiple-angle management. Mutual investment and shareholders has become the strategy to stabilize business performance. Because the relationship between global production and multi-national investment is increasingly closer, the consolidated financial statement of a multi-national enterprise must adopt different accounting principles for different countries. It causes that the variance and complexity of international income recognition and the consolidated financial statement increase. Thus, many countries are tend to adopt IFRS ( International Financial Reporting Standards) in order to reach the consistency of financial statements. The aforemented fact has been an unavoidable trend for all firms of “Global Village”. The Taiwan government cannot be the exempt. So the Taiwan government is promoting IFRS and expects that the listed companies in Taiwan can gradually implement IFRS and meet the requirement of IFRS. IASB announced IFRS for SMEs (Small and Medium-size Enterprises) in July, 2009. It leads large-size enterprises and SMES to adopt IFRS and IFRS for SMEs respectively. Some countries has accepted the Financial Accounting Standards Segregation (FASS). This study employs depth interview and qualitative analysis to explore the acceptance of FASS in Taiwan from the perspectives of CPA. The research findings can be the reference for promoting IFRS and FASS in Taiwan.
參考文獻
延伸閱讀
- 趙柏棋（2015）。從鑑識會計之角度分析個案公司之財務報表重大不實表達〔碩士論文，國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201614021407
- 王金山（2010）。從會計師查核調整探討我國上市櫃公司編製財報能力〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2010.03198
- 陳琬瑜（2004）。我國現階段全面採行國際財務報導準則之可行性〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2004.01124
- 許悅寧（2005）。A Further Study on Accounting for Securitizations of Financial Assets〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2005.00214
- 鄭翔駿（2014）。Study on Hedge Accounting of International Financial Reporting Standard 9 and Examples for Aggregated Exposure〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2014.00076